TMI Blog2012 (11) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation charges for return journey was permissible - Held that:- appellant has been able to make out a strong prima facie case for waiver of condition of pre-deposit. Accordingly, we allow the stay application and waive condition of pre-deposit of duty demand, interest and penalty and stay recovery thereof till disposal of the appeal - Following decision of M/s. Haldia Petroleum Corporation Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording to the Department in terms of the Board Circular No. 643/34/2002-CX, dated 1-7-2002, the appellant was entitled to deduction of transportation charges from the place of removal to the place of delivery from the assesseable value and no deduction in respect of transportation charges for return journey was permissible. Thus the Department being of the view that the amount of Rs. 1,35,67,416/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under Section 35F of the Central Excise Act seeking waiver of condition of pre-deposit. 5. Shri Amit Jain, Advocate, the ld. Counsel for the appellant has submitted that by impugned order, the Department is seeking to foist liability of differential excise duty on the appellant by including charges collected towards return fare in the assessable value which is not permissible. Ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-4-2006 stood withdrawn and it was also clarified that the cost of return fare of vehicle is not required to be added for determining the assessable value. Ld. Counsel has submitted that in view of this clarificatory Circular, the adjudicating authority as well as appellate authority were not justified in including the return fare in the assessable value to confirm the duty demand raised by tine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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